JurídicoESEN

Article 16

Decreto 187 de 1975 · Por medio del cual se dictan disposiciones reglamentarias en materia de impuestos sobre la renta y complementarios

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

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Text of the article

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Articulo 16 . Los servicios prestados en el exterior por personas naturales o jurídicas, que formen parte del contrato de asistencia técnica, se consideran ingresos de fuente nacional de conformidad con el numeral 7º del artículo 14 del Decreto 2053 de 1974. TITULO II. DE LA RENTA Concepto de incremento neto del patrimonio.

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Constitutional history

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See all of Decreto 187 de 1975